Prove the agreement of Work in Process Inventory with Job Cost Sheets pertaining to unfinshed work.

Job Num Explanation Dir Mat. Dir Labor Man Overhead. Total Cost

7640 Balance 1/1. $30500. $29280. $35136. $94916

current yr's cost. $36600. $43920. $57704. $133224

7641. Balance1/1. $13420. $21960. $26352. $61732

current yr's cost. $52460. 58560. 70272. $181292

7642 current yr's cost $70760. $67100. $80520. $218380

other data:

1. Raw material inventory totaled $18300 on Jan 1 During the year, $170800 of raw material were purchased on account.

2. Finished goods on Jan 1 consist of Job No. 7638 for $106140 and Job No. 7639 for $112240

3. Job No. 7640 and Job No. 7641 were completed during the year.

4. Job No. 7638 , 7639, and 7761 were sold on acct for $646600

5. Manufacturing overhead incurred on acct totaled $146400

6. Other manufacturing overhead consisted of indirect materials $17080 , indirect labor $21960, and depreciation on factory machinery $9760